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STATE OF MINNESOTA Office of the State Auditor

Rebecca Otto

State Auditor

REPORT OF THE STATE AUDITOR

ON FEDERALLY ASSISTED PROGRAMS

OF SUBRECIPIENTS OF

THE STATE OF MINNESOTA

FOR THE YEAR ENDED JUNE 30, 2009

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FEDERALLY ASSISTED PROGRAMS

OF SUBRECIPIENTS OF

THE STATE OF MINNESOTA


Audit Practice Division

Office of the State Auditor

State of Minnesota

REPORT OF THE STATE AUDITOR

ON

FEDERALLY ASSISTED PROGRAMS

OF

SUBRECIPIENTS OF THE STATE OF MINNESOTA


PREPARED THROUGH A COOPERATIVE AGREEMENT BETWEEN:

Office of the State Auditor Rebecca Otto State Auditor

Minnesota Management & Budget Tom Hanson Commissioner

Office of the Legislative Auditor James R. Nobles Legislative Auditor

U.S. Department of Agriculture Paul Keating Regional Inspector General for Audit

State of Minnesota


Statewide Single Audit

Table of Contents

For the Year Ended June 30, 2009

Page

Introduction i

Exhibit 1

Questioned Costs 1

Exhibit 2

Expenditures of Federal Awards by CFDA Number 5

Exhibit 3

Expenditures of Federal Awards by Subrecipient Entity 17

Exhibit 4

Expenditures of Federal Awards by Administering Agency 33

Summary 35 Detail

3M 43

Academy for Educational Development 43

Advanced Circulatory Systems, Inc. 43

Aitkin Itasca Koochiching Community Health Services 43

Aktiv-Dry, LLC 43

Allina Health System 43

American Lung Association of Minnesota 43

Anishinabe Legal Services 43

Anoka County 44

Area Special Education Cooperative – East Grand Forks 44

Arrowhead Economic Opportunity Agency 44

Arrowhead Regional Development Commission 44

Becker County 45

Beltrami County 45

Bemidji Regional Interdistrict Council 45

Benton-Stearns Education District 45

Boys and Girls Clubs of the Twin Cities 46

Boys and Girls Clubs of America 46

Brown County 46

Community Action Partnership of Ramsey and Washington Counties 46

Carlton-Cook-Lake-St. Louis Counties Health Board 46

Carver-Scott Educational Cooperative 47

State of Minnesota



Table of Contents


Page

Exhibit 4

Detail (Continued)

Cities

Cedar Riverside 48

Centra Care Health System - St. Cloud Hospital 48

Central Lakes Education District 48

Central Minnesota Council on Aging 48

Central Minnesota Jobs and Training 48

Central Minnesota Mental Health Center 49

Children’s Hospital of Boston 49

Amboy 49

Arlington 49

Big Falls 49

Coleraine 49

Duluth 49

Eagle Lake 49

Eden Prairie 50

Edina 50

Effie 50

Faribault 50

International Falls 50

Jackson 50

Jeffers 50

Maple Grove 50

Minneapolis 50

Minnetonka 51

Montevideo 51

Moorhead 51

New Ulm 52

Pipestone 52

Plymouth 52

Redwood Falls 52

Rochester 52

Slayton 52

St. James 52

St. Louis Park 52

Saint Paul 53

State of Minnesota



Table of Contents


Page

Exhibit 4

Detail (Continued)

Cities (Continued)

Stephen 53

Taconite 53

Taunton 53

Tracy 53

Truman 53

Waterville 53

Windom 53

Worthington 54

Clay County 54

Clay Wilkin Community Health Sevices 54

Clear Corps, Inc. 54

Clearwater County 54

College of St. Catherine 54

Community Health Information Collaborative of Duluth 54

Corporation for Supportive Housing 55

Cottonwood County 55

Dakota-Scott Service Delivery Area 55

Dakota County Community Development Agency 55

Dakota County 55

Denver Health 56

East Range Secondary Technical Center 56

Enterprise Community Partners, Inc. 56

Fairview Riverside Medical Center 56

Family Housing Fund 56

Faribault County Housing and Redevelopment Authority 56

Fergus Falls Special Education Cooperative 56

Fond du Lac Band of Chippewa 56

Freshwater Education District 57

Great Lakes Indian Fish and Wildlife Commission 57

Greater Minneapolis Council of Churches 57

Hennepin County 57

Hiawatha Valley Resource Conservation and Development 59

Human Services of Faribault and Martin Counties 59

Institute for Educational Leadership, Inc. 59

State of Minnesota



Table of Contents


Page

Exhibit 4

Detail

Independent School Districts

Intermediate School District 287 59



International Water Institute 61

Isanti County 61

0011 Anoka - Hennepin 62

0014 Fridley 62

0051 Foley 62

0094 Cloquet 62

0181 Brainerd 62

0192 Farmington 62

0196 Rosemount – Apple Valley – Eagan 62

0280 Richfield 63

0309 Park Rapids 63

0465 Litchfield 63

0466 Dassel - Cokato 63

0492 Austin 63

0535 Rochester 63

0593 Crookston 63

0621 Mounds View 63

0622 North St. Paul – Maplewood – Oakdale 64

0623 Roseville 64

0625 Saint Paul 64

0704 Proctor 64

0706 Virginia 64

0709 Duluth 65

0831 Forest Lake 65

0911 Cambridge 65

0912 Milaca 65

2142 St. Louis County 65

2170 Staples - Motley 65

2396 Atwater - Cosmso - Grove City 66

Itasca County Family Services Collaborative 66

Itasca County 66

State of Minnesota



Table of Contents


Page

Exhibit 4

Detail

Minnesota State Departments or Agencies

Kanabec Pine Community Health Service 66

Kandiyohi County 66

Lac qui Parle County 66

Lake County 66

Lake of the Woods County 67

Lakes Crisis Center 67

LeSueur County Housing and Redevelopment Authority 67

LeSueur County 67

Leech Lake Reservation Business Commission 67

Local Initiatives Support Corporation 67

Lyon County 67

Mahnomen County 67

Mayo Foundation for Medical Education and Research 67

McLeod County 68

Meeker-McLeod-Sibley Community Health Service 68

Meeker-Wright Special Education Cooperative 68

Metro Area Agency on Aging 69

Metropolitan Council 70

Mid State Education District 70

Mid-Minnesota Development Commission 70

Midwest Special Education Cooperative 70

Mille Lacs County 70

Department of Agriculture 71

Department of Commerce 71

Department of Education 75

Department of Employment and Economic Development 134

Department of Finance 141

Department of Health 142

Department of Human Services 154

Department of Labor and Industry 191

Department of Natural Resources 191

Department of Public Safety 196

Department of Transportation 212

Higher Education Services Office 224

State of Minnesota



Table of Contents


Page

Exhibit 4

Detail (Continued)

Minnesota State Departments or Agencies (Continued)

Historical Society 224

Housing Finance Agency 224

Office of the Secretary of State 225

Pollution Control Agency 227

Public Facilities Authority 228

State Colleges and Universities 232

Minnesota Chippewa Tribe 232

Minnesota Diversified Industries 233

Minnesota Home Ownership Center 233

Minnesota Housing Partnership 233

Minnesota Humanities Commission 234

Minnesota Literacy Council, Inc. 234

Minnesota River Area Agency on Aging 234

Minnesota River Valley Education District 234

Minnesota River Valley Special Education Cooperative 234

Minnesota Valley Education District 234

Morrison County 235

Morrison-Todd-Wadena Community Health Board 235

Motivation Education & Training, Inc. 235

Minneapolis Medical Research Foundation 235

Minneapolis Youth Coordinating Board 235

Murray County 235

National Association of County and City Health Officials 236

National Center for Healthy Housing 236

National Congress for American Indians 236

National Joint Powers Alliance 236

National Kidney Foundation 236

Neighborhood House, Inc. 236

Neighborhood Reinvestment Corp (Neighborworks America) 236

Nicollet County 237

Nobles County 237

North Country Community Health Service 237

North Country Vocational Center 237

North Dakota - Department of Health 238

State of Minnesota



Table of Contents


Page

Exhibit 4

Detail (Continued)

North Dakota - Department of Public Instruction 238

Northeast Service Coop 238

Northland Learning Center - Virginia 238

Northrup Grumman 239

Northwest Area Agency on Aging 239

Northwest Community Action, Inc. 239

Northwest Health Sciences University 239

Northwest Service Cooperative 239

Northwest Suburban Integration District 239

Northwest Private Industry Council 239

Northwest Regional Development Commission 240

Olmsted County 240

Orelena Hawks Puckett Institute 240

PACT 4 Families Collaborative 240

Paul Bunyan Education District 240

Pillsbury United Communities 240

Pine to Prairie Education District 241

Pine to Prairie Vocational Center 241

Planned Parenthood of Minnesota, North Dakota, and South Dakota 241

Plymouth Neighborhood Foundation 241

Powderhorn Park Neighborhood 241

Ramsey County 241

Reading is Fundamental, Inc. 242

Red Lake Band of Chippewa Indians 242

Red Lake County 242

Redwood County 243

Renville County 243

Resource, Inc. 243

Rochester Olmsted Council of Governments 243

Rock County 243

Rum River Special Education Cooperative 243

Rural Minnesota CEP, Inc. 243

Salvation Army 244

Sanford Medical Center 244

Scott County 244

State of Minnesota



Table of Contents


Page

Exhibit 4

Detail (Continued)

United States Departments or Agencies

Southeast Minnesota Area Agency on Aging 244

Southeast Minnesota Water Resources Board 244

Senior Service America, Inc. 245

Sensera Inc 245

ServeMinnesota! 245

Shared Health Services Corporation 245

Sibley County 245

South Central Service Cooperative 245

Southeast Minnesota Watershed District 245

St. Croix River Education District 245

St. Louis County 246

St. Paul Community Literacy Consortium 246

St. Paul Ramsey Children’s Initiative 246

Stearns County 246

Southwest and West Central Service Cooperatives 246

Southwest Minnesota Housing Partnership 247

Southwest Minnesota Opportunity Council 247

Systems Technology, Inc. 247

Three Rivers Community Action, Inc. 247

Tri-Valley Opportunity Council 247

Twin Star Medical 248

Corporation for National and Community Service 248

Department of Agriculture 249

Department of Commerce 252

Department of Defense 253

Department of Education 254

Department of Energy 260

Department of Health and Human Services 261

Department of Homeland Security 267

Department of Housing and Urban Development 271

Department of Interior 277

Department of Justice 280

Department of Labor 285

Department of Transportation 286

State of Minnesota



Table of Contents


Page

Exhibit 4

Detail

United States Departments or Agencies (Continued)

University of

Department of Treasury 287

Environmental Protection Agency 287

Equal Employment Opportunity Commission 288

National Archives and Record Administration 289

National Endowment for the Arts and Humanities 289

National Science Foundation 289

United Way of America 289

Arkansas 290

California 290

Medicine and Dentistry of New Jersey 290

Minnesota 290

North Carolina 291

Oregon 291

Vermont 291

Wisconsin 291

Upper Minnesota Valley Regional Development Commission 292

Wake Forest University 292

Waseca County 292

Watonwan County 292

West Central Area Agency on Aging 292

West Central Minnesota Communities Action 293

West Central Minnesota Emergency Medical Services 293

West Metro Education Program 293

White Earth Reservation 293

Willmar Housing and Redevelopment Authority 293

Wright Vocational Center 293

State of Minnesota Office of the State Auditor

Statewide Single Audit Table of Contents

For the Year Ended June 30, 2009 Page

Exhibit 5

Summary of Nonfederal Crosscutting Findings 295

Cities 297

Counties 302

Nonprofit Agencies 314

Other Governmental Agencies 316

Regional Development Commissions 318

Schools and Related Agencies 318

Tribal Governments 334

Exhibit 6

Summary of Federal Crosscutting Findings 335

Cities 337

Counties 337

Nonprofit Agencies 338

Schools and Related Agencies 338

STATE OF MINNESOTA OFFICE OF THE STATE AUDITOR

SUITE 500 (651) 296-2551 (Voice) 525 PARK STREET (651) 296-4755 (Fax)

SAINT PAUL, MN 55103-2139 REBECCA OTTO [email protected] (E-mail) STATE AUDITOR 1-800-627-3529 (Relay Service)

February 16, 2010

Mr. Tom Hanson, Commissioner

Minnesota Management & Budget

400 Centennial Office Building

658 Cedar Street

Saint Paul, Minnesota 55155

Mr. James R. Nobles, Legislative Auditor

Office of the Legislative Auditor

Centennial Office Building, First Floor

658 Cedar Street

Saint Paul, Minnesota 55155

Mr. Paul Keating

Regional Inspector General for Audit

U.S. Department of Agriculture

111 North Canal Street

Suite 1130

Chicago, Illinois 60606

The Office of the State Auditor has completed its report on Federally Assisted Programs of Subrecipients of the State of Minnesota for the year ended June 30, 2009.

General

The State of Minnesota, as a recipient of federal funds, is responsible for assuring that its subrecipients of federal funds have audits in accordance with the Single Audit Act Amendments of 1996 and the Office of Management and Budget (OMB) Circular A-133.

This report on “Federally Assisted Programs of Subrecipients of the State of Minnesota” for the fiscal year ended June 30, 2009, is prepared to demonstrate the State of Minnesota’s compliance with the requirement for audit of federal funds granted to its subrecipients.

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An Equal Opportunity Employer

mailto:[email protected]

This report represents a compilation of financial and compliance information pertaining to federal grants. The data has been obtained from audited financial statements of subrecipients submitted to this office. Subrecipients covered in this report include cities, counties, nonprofit agencies, regional development commissions, school districts and related agencies, tribal governments, and other local units of government in Minnesota.

Memorandum of Understanding

In April 1983, a Memorandum of Understanding (Memorandum) was signed that documented the arrangement for conducting a single audit of federal funds awarded directly to the State of Minnesota and expended either by the State or an authorized subrecipient. This Memorandum remains in effect for the current-year single audit report of the State of Minnesota.

The Memorandum outlines the broad issues agreed to, as well as the specific responsibilities of each party. The parties participating in the Memorandum and their duties are:

Minnesota Management & Budget serves as the lead state agency, representing all Minnesota state agencies receiving federal funds, and coordinates single audit requirements.

The Minnesota Office of the Legislative Auditor performs the statewide single audit and prepares the audit report at the state level.

The U.S. Department of Agriculture - Office of the Inspector General serves as the lead cognizant audit agency, representing all federal agencies awarding funds to the State of Minnesota, and serves as liaison with the other parties participating in the Memorandum and federal agencies.

The Minnesota Office of the State Auditor monitors subrecipient audits by reviewing audit reports for timeliness and compliance with federal reporting standards. Subrecipient audit reports are considered acceptable when they include the reporting elements required by Government Auditing Standards, issued by the Comptroller General of the United States; by the American Institute of Certified Public Accountants; by the Single Audit Act Amendments of 1996; and by Office of Management and Budget (OMB) Circular A-133. The Office prepares this summary report, which includes expenditures of federal awards by subrecipients, along with their auditor’s questioned costs and noncompliance findings. This summary report is provided to the other parties of the Memorandum.

Review of Subrecipient Audit Reports

For the fiscal year ended June 30, 2009, 482 entities were determined to have received sufficient federal funds from the State of Minnesota to require them to submit audited financial statements. Not all subrecipients submitted audited financial statements in time to be included in this report.

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Audits expected and audits received, by type, are:

Not Received in

Failed to Time for Total Received Report Publication

Cities 67 66 1 -Counties 85 84 1 -Nonprofit Agencies 74 61 6 7 Other Governmental Agencies 32 26 4 2 Regional Development Commissions 6 4 - 2 Schools and Related Agencies 211 207 4 -Tribal Governments 7 4 3 -

Totals 482 452 19 11

Percent 100% 94% 4% 2%

Significant Items

To be included in this report, financial statements must have been received by February 12, 2010. The Single Audit Act requires governments to file their single audit reports within nine months of year end; therefore, governmental entities with fiscal years ending May 12, 2009, or earlier, should have filed their financial statements in time for this report. In addition, the State requires school districts to file their financial statements by December 31. Nineteen entities failed to report in compliance with these requirements. An additional eleven reports were not received in time for this publication reflecting the fact that entities (other than schools) with fiscal years ending between May 13 and July 1, 2009, may have reporting deadlines extending beyond the publication date of this report.

Contents of This Report

This report contains six exhibits. The exhibits contain information included in audited financial statements of subrecipients having fiscal year-ends between July 1, 2008, and June 30, 2009. The resolution of questioned costs, noncompliance, and crosscutting findings is the responsibility of the administering agency. The exhibits are:

Exhibit 1 Questioned Costs Exhibit 1 is a summary of questioned costs by administrative agency. For each questioned cost the exhibit lists the subrecipient entity, the Catalog of Federal Domestic Assistance (CFDA) number, and the reason for and the amount of the questioned costs.

Exhibit 2 Expenditures of Federal Awards by CFDA Number Exhibit 2 is a summary of expenditures of federal awards by CFDA number and by the administering agency type--direct federal or passed through the state or other agency.

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Exhibit 3 Expenditures of Federal Awards by Subrecipient Entity Exhibit 3 is a summary of expenditures of federal awards by subrecipient entity and the administrative agency type--direct federal or passed through the state or other agency. Also shown are those entities that were to file a single audit report and did not. The exhibit identifies whether the entity’s audit report is acceptable; that is, if the audit report contains all reporting elements required by applicable auditing standards.

Exhibit 4 Expenditures of Federal Awards by Administering Agency Exhibit 4 is a summary of expenditures of federal awards by the administrative agency and a breakdown of those agencies by the subrecipient entities and CFDA numbers. Also indicated are federal or nonfederal crosscutting findings or grant noncompliance (refer to Exhibits 5 and 6 for detailed crosscutting findings). The exhibit also identifies if the entity’s audit report is acceptable.

Exhibit 5 Summary of Nonfederal Crosscutting Findings by Agency Type Exhibit 5 is a summary of nonfederal crosscutting findings by entity. A nonfederal crosscutting finding is non-monetary and does not pertain to federal programs.

Exhibit 6 Summary of Federal Crosscutting Findings by Agency Type Exhibit 6 is a summary of federal crosscutting findings by entity. A federal crosscutting finding is non-monetary and does not pertain to a specific federal program.

For detail regarding information in these exhibits, the audit report should be reviewed or the subrecipient should be contacted.

Report Distribution

This report will be posted on the Office of the State Auditor’s website (www.osa.state.mn.us) and will be distributed to:

U.S. Department of Agriculture, the cognizant agency for the State of Minnesota;

Minnesota Management & Budget;

Office of the Legislative Auditor;

Any other agencies that request a copy.

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http:www.osa.state.mn.us

Statistical Information

The following table shows the number of subrecipients submitting single audits that were included in our reports for each of the ten years ended June 30, 2009:

Regional Schools and Nonprofit Other Development Related Tribal

Year Cities Counties Agencies Governments Commissions Agencies Governments Total

2009 66 84 61 26 4 207 4 452 2008 57 74 54 18 6 201 4 414 2007 61 78 60 15 5 183 5 407 2006 66 71 54 17 3 188 4 403 2005 88 74 49 19 6 183 5 424 2004 102 76 57 22 5 179 4 445 2003 67 85 46 18 9 259 4 488 2002 62 83 47 19 9 227 4 451 2001 71 79 48 27 7 209 5 446 2000 39 74 49 25 8 200 5 400

The following table summarizes the federal grant revenue by administering agency type included in this report for the last ten years: (Dollars in millions)

Administering Agency Year Federal State Other Total

2009 $ 588 $ 1,569 $ 86 $ 2,244 2008 504 1,238 82 1,824 2007 764 1,226 99 2,089 2006 531 1,147 86 1,764 2005 620 1,166 73 1,859 2004 528 1,156 75 1,759 2003 503 1,114 61 1,678 2002 459 1,056 52 1,567 2001 363 1,009 48 1,420 2000 392 808 43 1,243

The following is a tabulation of the questioned costs for the last ten years:

June 30 Amount

2009 $ 767,712 2008 75,895 2007 550,025 2006 595,758 2005 538,301 2004 613,906 2003 358,423 2002 809,429 2001 364,580 2000 802,586

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Acknowledgment The preparation of this report on Federally Assisted Programs of Subrecipients of the State of Minnesota for the year ended June 30, 2009, was accomplished through the effort of the Single Audit Division and the cooperation of various federal, state, and local agencies. I wish to acknowledge those local entities that submitted their annual reports in a timely manner. Sincerely, Rebecca Otto State Auditor

jleviText Box/s/ Rebecca Otto

EXHIBIT 1

QUESTIONED COSTS

The following exhibit is a summary of the questioned costs by administering agency. Summarized for each questioned cost is the subrecipient entity, CFDA number, reason for the questioned cost, and the amount of the questioned cost. The resolution of questioned costs is the responsibility of the administering agency.


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State of Minnesota Exhibit 1 Office of the State Auditor

Statewide Single Audit Questioned Costs


Administering Agency Name of Entity

ISD 0623 ROSEVILLE

CFDA Number Reason

Dollar Amount

ISD 0624 WHITE BEAR LAKE 84.184 Expenditures 19,931

MN - DEPARTMENT OF EDUCATION

ISD 0548 PELICAN RAPIDS ISD 0885 ST MICHAEL-ALBERTVILLE ISD 0625 ST PAUL ISD 0625 ST PAUL ISD 0625 ST PAUL

MN - DEPARTMENT OF HEALTH

84.010 10.555 84.010 84.365 84.367

Expenditures Grant Compliance Expenditures Expenditures Expenditures

70,690 18,540

186 1,090 1,548 92,054

HENNEPIN COUNTY 93.889 Expenditures 195,240

MN - DEPARTMENT OF HUMAN SERVICES

HENNEPIN COUNTY LAC QUI PARLE COUNTY ROCK COUNTY

MN - PUBLIC FACILITIES AUTHORITY

93.575 93.778 93.778

Grant Compliance Grant Compliance Expenditures

199,467 95

4,468 204,030

CITY OF STURGEON LAKE 66.458 Expenditures 62,348

U.S. - DEPARTMENT OF EDUCATION

ISD 0031 BEMIDJI 84.010 Expenditures 192,729

U.S. - DEPARTMENT OF JUSTICE

CITY OF ST PAUL 16.580 Expenditures 1,380

Total Questioned Costs 767,712

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EXHIBIT 2

EXPENDITURES OF FEDERAL AWARDS BY CFDA NUMBER

The following exhibit is a summ ary of expenditures of federal awards by CFDA number and by the administering agency type--direct federal or passed through the state or another agency.

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State of Minnesota Exhibit 2 Office of the State AuditorStatewide Single Audit

Summary of Expenditures of Federal Awards by CFDA NumberFor the Year Ended June 30, 2009

Audited Award Expenditure Amounts

CFDA Number Direct Federal State Other AgencyPass Through

Total

10.000 50,000 --- --- 50,000 10.025 42,221 --- --- 42,221 10.055 3,420 --- --- 3,420 10.069 12,406 --- --- 12,406 10.222 125,943 --- --- 125,943 10.227 7,871 --- --- 7,871 10.427 17,585 --- --- 17,585 10.433 104,436 --- --- 104,436 10.446 --- --- 90,139 90,139 10.500 --- 33,543 816 34,359 10.550 207,264 6,388,437 --- 6,595,701 10.551 --- 16,261 39,642 55,903 10.553 --- 21,256,683 --- 21,256,683 10.555 57,396 98,236,854 --- 98,294,250 10.556 --- 181,043 --- 181,043 10.557 --- 22,120,895 2,147,939 24,268,834 10.558 --- 48,096,166 336,647 48,432,813 10.559 --- 3,055,327 42,261 3,097,588 10.560 --- 110,551 --- 110,551 10.561 13,946 36,633,390 187,705 36,835,041 10.565 60,546 3,514,722 --- 3,575,268 10.567 874,267 --- --- 874,267 10.568 --- 1,345,171 --- 1,345,171 10.569 --- 3,017,750 --- 3,017,750 10.570 33,312 20,762 --- 54,074 10.572 --- 9,250 --- 9,250 10.580 --- 348,453 --- 348,453 10.582 --- 176,440 --- 176,440 10.664 35,895 212,426 --- 248,321 10.665 86,974 1,680,669 214,010 1,981,653 10.668 --- 2,154,557 --- 2,154,557 10.760 3,226,980 1,543,395 --- 4,770,375 10.762 80,508 --- --- 80,508 10.766 2,583,530 --- --- 2,583,530 10.767 881,573 --- --- 881,573 10.770 97,745 --- --- 97,745 10.773 19,710 --- --- 19,710 10.855 145,520 --- 102,743 248,263 10.903 12,240 --- --- 12,240 10.913 397,438 --- --- 397,438

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State of Minnesota Exhibit 2 Office of the State Auditor (Continued) Statewide Single Audit

Summary of Expenditures of Federal Awards by CFDA Number For the Year Ended June 30, 2009


CFDA Number Direct Federal State Other Agency Pass Through

Total

10.914 2,429 2,429 11.300 916,189 916,189 11.302 294,197 11,481 305,678 11.303 2,783 2,783 11.307 5,669,648 5,669,648 11.419 269,562 269,562 11.616 12,000 12,000 12.000 469,879 469,879 12.106 1,575 1,575 12.113 859,443 859,443 12.401 1,008,805 1,008,805 12.420 112,192 195,885 308,077 14.103 134,921 134,921 14.169 268,868 18,547 54,299 341,714 14.181 107,018 26,756 133,774 14.191 73,785 73,785 14.195 927,043 927,043 14.218 41,241,967 3,935,727 45,177,694 14.219 245,875 192,635 438,510 14.228 14,599 11,412,112 3,625,789 15,052,500 14.231 1,003,388 388,329 233,484 1,625,201 14.235 5,122,990 68,201 402,727 5,593,918 14.238 2,614,569 3,115 110,708 2,728,392 14.239 10,594,699 307,703 4,856,718 15,759,120 14.241 988,355 387,258 1,375,613 14.243 197,319 197,319 14.244 946,357 7,429 953,786 14.246 511,022 511,022 14.251 148,500 148,500 14.252 5,883 5,883

14.317 ARRA 60,599 60,599 14.401 128,500 128,500 14.850 1,684,020 1,684,020 14.862 899,224 899,224 14.866 176,444 176,444 14.867 5,957,515 5,957,515 14.871 80,720,621 710,043 81,430,664 14.872 2,135,874 12,793 2,148,667

14.872 ARRA 20,818 20,818 14.900 494,664 122,742 507,375 1,124,781

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Total

14.901 358,800 24,638 383,438 14.905 2,595,856 446,247 3,042,103 14.906 2,039 2,039 15.000 13,500 13,500 15.020 90,041 90,041 15.021 3,273,392 3,273,392 15.022 8,511,132 8,511,132 15.030 193,791 193,791 15.033 691,916 691,916 15.035 298,191 298,191 15.039 128,304 128,304 15.040 551,686 551,686 15.042 9,455,338 9,455,338 15.044 223,775 223,775 15.046 187,085 187,085 15.047 276,929 276,929 15.062 20,988 20,988 15.108 275,976 275,976 15.130 137,765 2,901 147,457 288,123 15.224 3,273 3,273 15.226 2,256,645 2,256,645 15.228 43,112 43,112 15.608 25,000 25,000 15.611 138 138 15.631 1,107 1,107 15.638 59,841 59,841 15.639 121,949 121,949 15.808 25,000 25,000 15.809 50,000 50,000 15.904 237,192 20,000 257,192 15.922 2,616 2,616 15.929 160,772 160,772 16.004 4,600 4,600 16.007 3,359 3,359 16.320 212,019 212,019 16.523 675,178 675,178 16.524 29,877 29,877 16.527 574,729 574,729 16.540 30,000 320,938 5,932 356,870 16.541 65,177 65,177

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State of Minnesota Office of the State Auditor Statewide Single Audit


Exhibit 2 (Continued)

Audited Award Expenditure Amounts Pass Through

CFDA Number Direct Federal State Other Agency Total

16.543 395,375 --- --- 395,375 16.548 --- 60,000 29,005 89,005 16.560 450,548 309,438 --- 759,986 16.575 --- 897,371 --- 897,371 16.579 196,327 551,702 36,000 784,029 16.580 41,666,993 125,988 --- 41,792,981 16.582 201,385 4,963 --- 206,348 16.585 229,270 --- --- 229,270 16.587 275,830 --- --- 275,830 16.588 --- 132,409 --- 132,409 16.590 780,494 --- --- 780,494 16.592 55,794 --- --- 55,794 16.593 --- 41,422 --- 41,422 16.595 --- 15,650 119,947 135,597 16.601 8,382 --- --- 8,382 16.606 844,758 --- --- 844,758 16.607 123,114 6,865 --- 129,979 16.608 86,640 --- --- 86,640 16.609 26,158 84,289 4,960 115,407 16.710 1,251,370 --- 229 1,251,599 16.726 --- --- 43,076 43,076 16.727 1,410 93,142 --- 94,552 16.729 --- --- 30,838 30,838 16.731 182,601 --- 156,555 339,156 16.736 144,191 --- --- 144,191 16.737 186,344 --- 6,614 192,958 16.738 1,176,347 181,893 345,488 1,703,728 16.741 54,759 --- --- 54,759 16.742 59,155 --- --- 59,155 16.744 8,300 33,763 --- 42,063 16.753 7,908 --- --- 7,908 17.200 --- 169,649 --- 169,649 17.207 --- 9,724 --- 9,724 17.225 --- 35,541 --- 35,541

17.225 ARRA --- 3,865 --- 3,865 17.235 --- 1,515,610 372,302 1,887,912

17.235 ARRA --- 2,054 --- 2,054 17.258 --- 6,623,147 579,215 7,202,362

17.258 ARRA --- 145,544 --- 145,544 17.259 --- 8,097,063 843,493 8,940,556

9

---

--- ------ ------ ---

--- ------ ---

------ ---

------ ---

------ ---

------ ---

--- ---

--- ---

------ ---

--- ------ ---

--- ---

--- ------ ------ ---

--- ------ ---

--- --------- ---

------ ---





Total

17.259 ARRA 1,596,237 6,396 1,602,633 17.260 15,000 11,300,939 872,691 12,188,630

17.260 ARRA 527,341 527,341 17.261 234,057 234,057 17.265 523,940 523,940 17.267 132,195 132,195 17.268 601,684 601,684 17.274 153,071 156,000 309,071 17.503 5,960 5,960 17.720 55,845 48,770 104,615 17.802 708,804 708,804 20.106 385,899 38,017,009 38,402,908 20.200 177,202 177,202 20.205 5,241,913 109,517,387 114,759,300 20.215 1,883,756 1,883,756 20.219 1,172,411 1,172,411 20.500 39,378,160 10,324,049 486,159 50,188,368 20.505 318,655 318,655 20.507 78,214,619 20,935,247 5,973,211 105,123,077 20.509 7,723,770 193,747 7,917,517 20.514 373,586 373,586 20.516 1,367,633 427,630 100,559 1,895,822 20.521 301,229 301,229 20.522 65,554 65,554 20.600 42,272 1,360,005 469,928 1,872,205 20.601 81,423 204,265 22,235 307,923 20.608 54,395 791,643 5,594 851,632 20.703 53,586 53,586 21.000 61,858 179,595 2,225,889 2,467,342 30.009 78,000 78,000 45.024 9,956 9,956 45.025 5,100 5,100 45.310 66,697 66,697 45.313 54,474 54,474 47.050 2,388 2,388 47.076 89,051 6,020 95,071 66.001 78,373 78,373 66.032 465 51,429 15,522 67,416 66.034 261,927 9,383 271,310 66.202 102,263 102,263

10






66.419 138,045 --- --- 138,045 66.424 623,401 --- --- 623,401 66.458 1,969,661 106,401,221 --- 108,370,882 66.460 --- 953,250 120,218 1,073,468 66.463 2,976 --- --- 2,976 66.468 --- 42,404,614 --- 42,404,614 66.469 --- 28,055 --- 28,055 66.472 --- 5,000 --- 5,000 66.473 91,356 --- --- 91,356 66.605 1,763,972 --- --- 1,763,972 66.716 17,170 --- --- 17,170 66.808 1,463 --- --- 1,463 66.817 40,023 --- --- 40,023 66.818 283,285 --- --- 283,285 66.926 --- --- 18,333 18,333 66.951 44,446 --- 124,002 168,448 81.042 --- 8,297,420 --- 8,297,420

81.042 ARRA --- 399,896 --- 399,896 81.052 11,985 --- --- 11,985 81.087 16,013 --- --- 16,013 84.002 --- 4,816,536 132,670 4,949,206 84.010 390,205 103,515,592 3,882 103,909,679 84.011 --- 755,730 44,956 800,686 84.013 --- 1,275,273 45,923 1,321,196 84.027 575,677 165,657,370 6,152,298 172,385,345 84.031 307,362 --- --- 307,362 84.032 --- 24,265 --- 24,265 84.037 --- 6,903 --- 6,903 84.038 --- --- 96,272 96,272 84.040 145,162 --- --- 145,162 84.041 17,241,834 221,413 --- 17,463,247 84.048 --- 5,587,803 2,201,328 7,789,131 84.060 2,797,884 148,345 8,325 2,954,554 84.078 --- --- 24,974 24,974 84.083 91,104 --- --- 91,104 84.101 216,762 --- --- 216,762 84.120 40,000 --- --- 40,000 84.126 --- 23,258 --- 23,258 84.133 --- --- 15,109 15,109 84.158 --- 5,475 --- 5,475

11






84.164 --- 53,492 --- 53,492 84.165 4,079,713 --- 3,325,314 7,405,027 84.173 217,015 6,068,101 229,984 6,515,100 84.181 103,388 5,926,089 560,993 6,590,470 84.184 5,316,042 347,654 878,101 6,541,797 84.186 25,200 3,388,950 12,659 3,426,809 84.196 --- 522,117 --- 522,117 84.206 35,139 --- --- 35,139 84.213 132,639 471,378 --- 604,017 84.215 5,230,163 1,111,295 51,734 6,393,192 84.234 --- --- 3,516 3,516 84.235 231,008 --- --- 231,008 84.243 223,551 10,654 34,102 268,307 84.250 548,565 --- --- 548,565 84.258 177,264 --- --- 177,264 84.273 --- 720 --- 720 84.276 --- 44,319 --- 44,319 84.281 --- 648,519 --- 648,519 84.282 500,000 2,591,435 --- 3,091,435 84.287 --- 6,040,745 110,697 6,151,442 84.293 709,984 349,611 --- 1,059,595 84.298 --- 761,848 --- 761,848 84.299 436,769 --- --- 436,769 84.310 616,205 --- 18,712 634,917 84.318 6,200 2,709,990 16,002 2,732,192 84.323 --- 292,929 --- 292,929 84.324 --- 59,003 68,680 127,683 84.326 290,944 182,733 68,000 541,677 84.327 --- --- 50,000 50,000 84.328 1,315,872 --- --- 1,315,872 84.334 --- 445,516 301,336 746,852 84.336 70,619 --- --- 70,619 84.349 --- --- 13,682 13,682 84.351 473,829 --- --- 473,829 84.354 --- 783,093 --- 783,093 84.357 --- 4,111,754 1,363 4,113,117 84.358 57,778 126,705 --- 184,483 84.359 2,810,865 --- --- 2,810,865 84.360 --- 191,044 --- 191,044 84.361 --- 648,426 58,658 707,084

12

--- --------- ------

------ ---

--- ------ ---

------ ---

------ ---

------

------

--- ------ ------ ------

--- ------ ------

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------ ------ ---

--- ------ ---

--- ---

--- ------ ---





Total

84.364 764,707 764,707 84.365 6,763,422 21,795 6,785,217 84.366 288,680 288,680 84.367 29,923,048 13,591 29,936,639 84.377 92,790 222,192 314,982 84.404 188,426 188,426

84.404 ARRA 190,498 190,498 90.401 477,912 477,912 93.000 2,388,206 48,256 2,430,482 93.003 20,000 20,000 93.008 5,000 19,013 24,013 93.009 21,105 21,105 93.043 2,101 133,699 141,944 277,744 93.044 34,853 3,044,751 727,438 3,807,042 93.045 3,690,322 2,068,633 5,758,955 93.047 212,306 71,326 283,632 93.048 129,691 47,191 176,882 93.051 21,161 43,279 64,440 93.052 79,443 868,185 343,878 1,291,506 93.053 14,531 1,342,033 481,673 1,838,237 93.054 13,648 13,648 93.065 218,720 218,720 93.068 91,668 91,668 93.069 20,504 90,744 111,248 93.086 251,451 251,451 93.087 201,343 201,343 93.104 1,347,628 49,000 1,396,628 93.110 323,351 50,910 374,261 93.111 81,166 86,834 168,000 93.116 166,435 166,435 93.121 188,081 188,081 93.135 618,760 184,407 803,167 93.150 626,615 626,615 93.185 106,984 106,984 93.210 17,997,459 17,997,459 93.212 37,654 37,654 93.213 114,669 114,669 93.217 3,230,961 6,745 103,671 3,341,377 93.224 1,775,153 1,775,153 93.226 10,708 10,708

13

--- ------ ---

--- ------ ---

------ ---

--- ------------ ---

--- ------

--- ---

--- ------ ---

------ ------ ------ ------ ---

--- ------ ------ ---

--- ---

------ ---

---

--- ------ ------

--- ------





Total

93.233 3,328,119 3,328,119 93.237 1,771,652 1,771,652 93.241 14,575 14,575 93.242 152,944 152,944 93.243 421,189 740 421,929 93.251 135,277 135,277 93.253 447,681 447,681 93.260 24,227 21,300 45,527 93.268 520,168 16,288 536,456 93.271 101,694 101,694 93.276 282,522 151,034 40,437 473,993 93.278 34,406 34,406 93.279 764,820 543,148 1,307,968 93.282 597,280 597,280 93.283 240,647 9,648,930 1,218,436 11,108,013 93.284 97,838 97,838 93.286 146,852 146,852 93.301 16,996 8,498 25,494 93.361 226 226 93.389 2,998 2,998 93.395 60,913 60,913 93.399 32,026 32,026 93.441 3,754,128 3,754,128 93.442 317,715 317,715 93.550 104,652 104,652 93.556 77,849 4,778,004 195,371 5,051,224 93.558 5,531,783 95,041,311 13,189,978 113,763,072 93.560 486 486 93.563 461,089 84,174,529 701,388 85,337,006 93.566 2,532,549 779 2,533,328 93.568 56,545,451 56,545,451 93.569 11,139 6,002,995 6,014,134 93.575 364,771 65,979,123 5,468,475 71,812,369 93.576 813,980 1,022,113 64,367 1,900,460 93.577 8,358 8,358 93.584 264,081 264,081 93.590 668,212 27,963 696,175 93.596 384,947 15,244,721 6,205,659 21,835,327 93.599 42,549 42,549 93.600 81,838,501 92,970 81,931,471

14






93.602 414,581 --- 46,750 461,331 93.612 507,132 --- --- 507,132 93.617 --- 5,572 --- 5,572 93.633 --- --- 213,153 213,153 93.643 --- 128,826 --- 128,826 93.645 28,481 1,030,547 16,809 1,075,837 93.647 184,882 58,110 4,636 247,628 93.652 --- 233,362 --- 233,362 93.655 66,955 --- --- 66,955 93.658 --- 32,477,835 149,307 32,627,142 93.659 --- 18,861 --- 18,861 93.667 --- 31,372,477 246,352 31,618,829 93.669 --- 6,201 --- 6,201 93.670 158,308 76,066 --- 234,374 93.671 41,733 --- --- 41,733 93.674 27,007 926,822 2,269 956,098 93.767 --- 116,436 1,155 117,591 93.768 --- 207,715 --- 207,715 93.776 --- 4,437 --- 4,437 93.778 --- 102,404,364 1,212,551 103,616,915 93.779 25,463 375,296 137,217 537,976 93.837 240,792 --- 364,514 605,306 93.839 --- --- 24,629 24,629 93.846 228,215 --- --- 228,215 93.847 3,162,971 --- 110,839 3,273,810 93.848 320,176 --- --- 320,176 93.849 59,517 --- 113,805 173,322 93.855 19,223 --- 269,536 288,759 93.856 --- --- 66,674 66,674 93.865 --- --- 117,259 117,259 93.866 137,338 --- --- 137,338 93.867 96,867 --- --- 96,867 93.889 2,474,436 1,265,275 246,263 3,985,974 93.912 118,463 --- --- 118,463 93.914 4,691,801 --- 874,408 5,566,209 93.917 --- 1,421,998 --- 1,421,998 93.918 587,004 --- --- 587,004 93.919 --- 44,154 --- 44,154 93.926 876,944 --- 100,367 977,311 93.928 --- --- 4,694 4,694

15






93.940 --- 512,905 --- 512,905 93.943 --- --- 160,117 160,117 93.945 --- 36,419 --- 36,419 93.958 110,348 3,330,827 7,194 3,448,369 93.959 --- 5,454,007 38,971 5,492,978 93.969 10,196 --- --- 10,196 93.974 218,243 --- --- 218,243 93.977 --- 296,283 --- 296,283 93.982 --- 371,363 --- 371,363 93.988 12,000 --- --- 12,000 93.991 --- 44,680 200 44,880 93.994 --- 5,716,484 637,065 6,353,549 93.995 358,042 --- --- 358,042 94.002 915,365 66,786 --- 982,151 94.004 --- 99,696 --- 99,696 94.006 652,251 14,000 762,616 1,428,867 94.011 281,358 --- --- 281,358 94.013 488,491 --- --- 488,491 97.004 --- 73,440 --- 73,440 97.006 --- 28,968 --- 28,968 97.008 197,329 --- --- 197,329 97.012 --- 1,154,534 --- 1,154,534 97.017 --- 87,513 --- 87,513 97.024 347,409 1,833 130,742 479,984 97.036 338,512 6,361,479 --- 6,699,991 97.039 --- 599,214 --- 599,214 97.042 43,108 1,427,972 173,243 1,644,323 97.044 2,567,428 --- --- 2,567,428 97.045 18,492 36,766 --- 55,258 97.047 --- --- 12,250 12,250 97.056 300,845 69,068 --- 369,913 97.060 195,821 --- --- 195,821 97.067 52,239 11,043,506 222,275 11,318,020 97.075 --- 267,649 --- 267,649 97.078 --- 203,302 --- 203,302 97.083 60,000 174,084 --- 234,084 97.090 86,126 --- --- 86,126 97.109 33,494 --- --- 33,494

97.114 ARRA 220 --- --- 220 587,827,446 1,568,798,934 86,558,200 2,243,178,600

16

EXHIBIT 3

EXPENDITURES OF FEDERAL AWARDS BY SUBRECIPIENT ENTITY

The following exhibit is a summary of expenditures of federal awards by subrecipient entities by type—cities, counties, nonprofit agencies, other governmental agencies, regional development commissions, schools and related agencies, and tribal governments. The federal award expenditures for each entity are summarized by the administering agency type—direct federal or passed through the state or another agency. The exhibit defines if the entity’s audit report is in accordance with the reporting elements required by generally accepted governmental auditing standards and OMB Circular A-133. Also presented are entities which were to file an audit but did not.


18

State of Minnesota Exhibit 3

Office of the State Auditor Statewide Single Audit

Summary of Expenditures of Federal Awards by Entity For the Year Ended June 30, 2009

Pass Through Audit Direct ReportEntity Type Other Federal State Total AcceptableName of Entity Agency

CITIES

CITY OF ALBANY --- 824,778 --- 824,778 Yes

CITY OF ALBERT LEA --- 1,813,273 --- 1,813,273 Yes

CITY OF ANNANDALE --- 7,970,168 --- 7,970,168 Yes

CITY OF AURORA 286,286 1,140,525 108,451 1,535,262 Yes

CITY OF AUSTIN --- 1,180,194 --- 1,180,194 Yes

CITY OF BARRETT --- 882,802 --- 882,802 Yes

CITY OF BEAVER BAY --- 668,263 --- 668,263 Yes

CITY OF BEMIDJI 1,168,370 2,387,814 --- 3,556,184 Yes

CITY OF BIG LAKE Report not filed within single audit deadline.

CITY OF BLOOMINGTON 4,853,985 4,001,926 89,010 8,944,921 Yes

CITY OF BLUE EARTH 415,262 302,416 --- 717,678 Yes

CITY OF BRAINERD 1,965,098 3,783,228 --- 5,748,326 Yes

CITY OF BROOTEN 44,508 1,739,417 --- 1,783,925 Yes

CITY OF BUFFALO --- 1,565,837 --- 1,565,837 Yes

CITY OF BURNSVILLE 89,541 724,079 160,564 974,184 Yes

CITY OF CAMBRIDGE 420,045 301,429 --- 721,474 Yes

CITY OF CLEARWATER 800 2,988,883 --- 2,989,683 Yes

CITY OF COLD SPRING --- 530,413 --- 530,413 Yes

CITY OF DALTON 83,388 745,888 --- 829,276 Yes

CITY OF DASSEL --- 3,436,000 --- 3,436,000 Yes

CITY OF DULUTH 5,010,536 3,409,484 570,097 8,990,117 Yes

CITY OF EAST GRAND FORKS 1,450,529 2,171,871 --- 3,622,400 Yes

CITY OF EDEN PRAIRIE 1,042,339 63,927 --- 1,106,266 Yes

CITY OF ELIZABETH --- 671,730 --- 671,730 Yes

CITY OF ELK RIVER 22,603 532,985 --- 555,588 Yes

CITY OF EVELETH 122,716 1,983,283 266,000 2,371,999 Yes

CITY OF FARIBAULT 434,057 142,197 --- 576,254 Yes

CITY OF FORADA 441,928 84,810 --- 526,738 Yes

CITY OF GLENWOOD 25,703 1,262,394 --- 1,288,097 Yes

CITY OF GOODVIEW --- 2,278,919 --- 2,278,919 Yes

CITY OF GROVE CITY 60,000 936,857 --- 996,857 Yes

CITY OF HANCOCK 1,745,511 294,638 --- 2,040,149 Yes

CITY OF HARRIS 115,039 576,154 --- 691,193 Yes

CITY OF HAWLEY 95,643 911,064 --- 1,006,707 Yes

CITY OF HENDERSON --- 1,654,859 --- 1,654,859 Yes

19

State of Minnesota Exhibit 3 Office of the State Auditor (Continued)Statewide Single Audit


Entity Type Name of Entity

Direct Federal State

Other Agency

Pass Through

Total

Audit Report

Acceptable

CITIES (continued) CITY OF HUTCHINSON 281,882 7,287,385 --- 7,569,267 Yes

CITY OF INTERNATIONAL FALLS 65,511 857,016 --- 922,527 Yes

CITY OF ISANTI --- 2,510,351 --- 2,510,351 Yes

CITY OF LE SUEUR --- 8,047,260 --- 8,047,260 Yes

CITY OF LUVERNE --- 855,710 --- 855,710 Yes

CITY OF MAHNOMEN --- 1,157,191 --- 1,157,191 Yes

CITY OF MANKATO 2,820,949 10,983,776 --- 13,804,725 Yes

CITY OF MINNEAPOLIS 23,809,482 13,872,593 6,817,359 44,499,434 Yes

CITY OF MONTEVIDEO 56,715 1,047,572 5,186 1,109,473 Yes

CITY OF MOORHEAD 762,987 11,717,592 3,445 12,484,024 Yes

CITY OF NEW PRAGUE --- 6,222,649 --- 6,222,649 Yes

CITY OF NEW ULM 576,858 1,816,066 --- 2,392,924 Yes

CITY OF NEW YORK MILLS --- 511,065 --- 511,065 Yes

CITY OF ORTONVILLE 56,634 503,418 --- 560,052 Yes

CITY OF OWATONNA 469,525 2,433,841 --- 2,903,366 Yes

CITY OF PAYNESVILLE 61,614 585,945 --- 647,559 Yes

CITY OF PELICAN RAPIDS --- 1,678,567 --- 1,678,567 Yes

CITY OF PLYMOUTH 3,830,401 213,121 11,327 4,054,849 Yes

CITY OF RICHFIELD 1,424,962 8,593,934 67,862 10,086,758 Yes

CITY OF ROCHESTER 3,276,480 2,552,779 --- 5,829,259 Yes

CITY OF ST CLOUD 653,974 4,198,624 7,001 4,859,599 Yes

CITY OF ST FRANCIS --- 6,929,261 --- 6,929,261 Yes

CITY OF ST HILAIRE --- 788,147 --- 788,147 Yes

CITY OF ST PAUL 50,702,416 4,268,362 398,538 55,369,316 Yes

CITY OF STURGEON LAKE 714,953 865,652 --- 1,580,605 Yes

CITY OF TAYLORS FALLS --- 509,229 --- 509,229 Yes

CITY OF THIEF RIVER FALLS 20,615 978,541 --- 999,156 Yes

CITY OF TWIN VALLEY 364,762 142,494 --- 507,256 Yes

CITY OF WADENA --- 815,440 --- 815,440 Yes

CITY OF WHEATON 966,560 155,813 --- 1,122,373 Yes

CITY OF WILLMAR 889,510 10,539,265 --- 11,428,775 Yes

CITY OF WINONA 190,973 485,259 22,288 698,520 Yes

TOTAL 111,891,650 168,086,423 8,527,128 288,505,201 COUNTIES

AITKIN COUNTY --- 3,295,043 13,293 3,308,336 Yes

ANOKA COUNTY 1,573,969 34,930,733 955,155 37,459,857 Yes

20



Entity Type Name of Entity

Direct Federal State

Other Agency

Pass Through

Total

Audit Report

Acceptable

COUNTIES (continued) BECKER COUNTY 442,094 5,658,328 --- 6,100,422 Yes

BELTRAMI COUNTY 56,158 6,483,263 444,164 6,983,585 Yes

BENTON COUNTY 11,968 4,858,776 5,669 4,876,413 Yes

BIG STONE COUNTY 45,881 721,484 2,526 769,891 Yes

BLUE EARTH COUNTY 287,102 6,711,913 --- 6,999,015 Yes

BROWN COUNTY --- 2,720,097 12,272 2,732,369 Yes

CARLTON COUNTY --- 3,903,947 362,173 4,266,120 Yes

CARVER COUNTY 1,725 4,440,301 188,963 4,630,989 Yes

CASS COUNTY 408,828 5,960,872 --- 6,369,700 Yes

CHIPPEWA COUNTY --- 1,267,383 --- 1,267,383 Yes

CHISAGO COUNTY 83,360 5,978,324 193,747 6,255,431 Yes

CLAY COUNTY 72,391 6,407,508 48,148 6,528,047 Yes

CLEARWATER COUNTY 9,189 1,370,476 331,745 1,711,410 Yes

COOK COUNTY 233,869 2,020,304 53,127 2,307,300 Yes

COTTONWOOD COUNTY --- 1,435,361 --- 1,435,361 Yes

CROW WING COUNTY 124,737 7,241,945 --- 7,366,682 Yes

DAKOTA COUNTY 3,485,250 41,287,729 486,159 45,259,138 Yes

DODGE COUNTY --- 1,417,594 22,113 1,439,707 Yes

DOUGLAS COUNTY 455 2,889,262 82,004 2,971,721 Yes

FARIBAULT COUNTY 44,301 642,345 --- 686,646 Yes

FILLMORE COUNTY 2,069 2,436,376 --- 2,438,445 Yes

FREEBORN COUNTY --- 3,294,055 46,206 3,340,261 Yes

GOODHUE COUNTY 23,167 3,126,084 7,487 3,156,738 Yes

GRANT COUNTY 51,919 738,885 14,000 804,804 Yes

HENNEPIN COUNTY 24,077,716 158,793,644 318,208 183,189,568 Yes

HOUSTON COUNTY --- 4,285,409 --- 4,285,409 Yes

HUBBARD COUNTY --- 2,255,092 --- 2,255,092 Yes

ISANTI COUNTY --- 4,268,804 20,000 4,288,804 Yes

ITASCA COUNTY 1,152,417 5,015,101 375,683 6,543,201 Yes

JACKSON COUNTY 600 1,467,781 --- 1,468,381 Yes

KANABEC COUNTY --- 2,768,622 213,155 2,981,777 Yes

KANDIYOHI COUNTY 7,908 6,668,647 --- 6,676,555 Yes

KITTSON COUNTY 23,073 551,993 2,611 577,677 Yes

KOOCHICHING COUNTY 32,751 1,695,841 --- 1,728,592 Yes

LAC QUI PARLE COUNTY --- 1,113,376 2,928 1,116,304 Yes

LAKE COUNTY 259,749 2,695,327 84,859 3,039,935 Yes

21




COUNTIES (continued) LAKE OF THE WOODS COUNTY --- 625,119 --- 625,119 Yes

LE SUEUR COUNTY 4,800 1,598,383 --- 1,603,183 Yes

LINCOLN COUNTY --- 1,109,361 --- 1,109,361 Yes

LYON COUNTY --- 1,135,837 --- 1,135,837 Yes

MAHNOMEN COUNTY --- 1,278,897 --- 1,278,897 Yes

MARSHALL COUNTY --- 1,201,003 37,108 1,238,111 Yes

MC LEOD COUNTY 15,235 3,778,612 302,386 4,096,233 Yes

MEEKER COUNTY 1,874 1,996,269 232,554 2,230,697 Yes

MILLE LACS COUNTY --- 2,521,305 --- 2,521,305 Yes

MORRISON COUNTY 1,252 4,160,388 --- 4,161,640 Yes

MOWER COUNTY 130,738 4,580,486 10,655 4,721,879 Yes

MURRAY COUNTY --- 1,398,351 --- 1,398,351 Yes

NICOLLET COUNTY --- 2,510,614 --- 2,510,614 Yes

NOBLES COUNTY --- 1,808,686 --- 1,808,686 Yes

NORMAN COUNTY --- 1,959,048 --- 1,959,048 Yes

OLMSTED COUNTY 256,357 15,646,794 756,422 16,659,573 Yes

OTTER TAIL COUNTY --- 6,119,788 72,500 6,192,288 Yes

PENNINGTON COUNTY --- 1,805,455 6,695 1,812,150 Yes

PINE COUNTY 4,704 2,510,440 186,885 2,702,029 Yes

PIPESTONE COUNTY --- 894,932 --- 894,932 Yes

POLK COUNTY 1,454,518 7,386,923 27,155 8,868,596 Yes

POPE COUNTY --- 1,519,381 16,450 1,535,831 Yes

RAMSEY COUNTY 3,090,427 83,172,726 2,001,138 88,264,291 Yes

REDWOOD COUNTY --- 1,373,364 --- 1,373,364 Yes

RENVILLE COUNTY --- 2,491,534 213,783 2,705,317 Yes

RICE COUNTY 1,823,815 3,355,848 --- 5,179,663 Yes

ROCK COUNTY --- 1,341,820 --- 1,341,820 Yes

ROSEAU COUNTY --- 2,452,705 3,419 2,456,124 Yes

SCOTT COUNTY 203,086 5,653,588 512,179 6,368,853 Yes

SHERBURNE COUNTY 20,921 4,933,138 7,635 4,961,694 Yes

SIBLEY COUNTY --- 1,062,064 80,248 1,142,312 Yes

ST LOUIS COUNTY 5,022,459 23,934,419 1,531,199 30,488,077 Yes

STEARNS COUNTY 46,014 12,622,907 4,774 12,673,695 Yes

STEELE COUNTY --- 3,210,577 --- 3,210,577 Yes

STEVENS COUNTY 79,144 555,140 25,526 659,810 Yes

SWIFT COUNTY --- 1,809,750 --- 1,809,750 Yes

22




COUNTIES (continued) TODD COUNTY 5,290 1,502,575 1,757,007 3,264,872 Yes

TRAVERSE COUNTY --- 1,174,076 27,629 1,201,705 Yes

WABASHA COUNTY 1,050 1,547,557 39,950 1,588,557 Yes

WADENA COUNTY 2,713 2,889,579 193,956 3,086,248 Yes

WASECA COUNTY --- 1,825,742 --- 1,825,742 Yes

WASHINGTON COUNTY 1,020,548 22,425,787 --- 23,446,335 Yes

WATONWAN COUNTY --- 1,621,758 12,698 1,634,456 Yes

WILKIN COUNTY 75,379 634,662 95,764 805,805 Yes

WINONA COUNTY --- 4,661,841 49,000 4,710,841 Yes

WRIGHT COUNTY Report not filed within single audit deadline.

YELLOW MEDICINE COUNTY --- 846,883 4,123 851,006 Yes

TOTAL 45,772,970 607,464,137 12,495,233 665,732,340 NONPROFIT AGENCIES

ADULTS & CHILDRENS ALLIANCE INC --- 2,900,154 --- 2,900,154 Yes

AFRICAN COMMUNITY SERVICES --- 675,792 21,843 697,635 Yes

ALLINA HEALTH SYSTEM 42,976 21,571 814,343 872,910 Yes

AMHERST H. WILDER FOUNDATION 2,841,365 893,286 345,665 4,080,316 Yes

ANOKA COUNTY COMM ACTION PROG INC 4,114,089 3,597,420 6,718,005 14,429,514 Yes

ARROWHEAD ECON OPPORTUNITY AGCY 3,218,326 6,221,498 2,566,452 12,006,276 Yes

BI-COUNTY COMM ACTION COUNCIL 3,151,688 1,244,908 --- 4,396,596 Yes

CAP OF SUBURBAN HENNEPIN 34,467 6,192,705 253,322 6,480,494 Yes

CAP RAMSEY & WASHINGTON COUNTIES 7,754,636 15,831,745 2,079 23,588,460 Yes

CENTRACARE HLTH SYS/ST CLOUD HOSPITAL Report not received in time for this publication.

CENTRAL MN COUNCIL ON AGING 165,350 2,401,221 --- 2,566,571 Yes

CENTRAL MN JOBS AND TRAINING Report not received in time for this publication.

CHANNEL ONE INC --- 1,382,149 6,500 1,388,649 Yes

CHILD CARE AND NUTRITION INC --- 4,587,199 --- 4,587,199 Yes

CHILD CARE CHOICES INC --- 6,029,850 --- 6,029,850 Yes

CHILD CARE RESOURCE & REFERRAL INC 2,095,136 4,298,791 5,886,461 12,280,388 Yes

CHILDREN'S ADVOCATE PROGRAMS INC --- 2,822,327 --- 2,822,327 Yes

COMMUNITY ACTION OF MINNEAPOLIS Report not received in time for this publication.

FREMONT COMMUNITY HEALTH SERVICES Report not filed within single audit deadline.

HEARTLAND COMMUNITY ACTION AGCY 1,888,460 2,581,644 174,663 4,644,767 Yes

HUNGER SOLUTIONS MINNESOTA --- 832,734 --- 832,734 Yes

INTER-COUNTY COMMUNITY COUNCIL 1,298,428 1,833,095 300,251 3,431,774 Yes

INTERNATIONAL INSTITUTE-MINNESOTA Report not filed within single audit deadline.

23




NONPROFIT AGENCIES (continued) KOOTASCA COMM ACTION INC 1,875,573 1,537,339 551,250 3,964,162 Yes

LAKES & PINES COMM ACT COUNCIL 2,420,444 6,336,835 --- 8,757,279 Yes

LAKES & PRAIRIES COMM ACT PRTNRSHP Report not filed within single audit deadline.

LAO FAMILY COMMUNITY OF MN INC 115,967 676,974 107,007 899,948 Yes

LIFETRACK RESOURCES --- 1,171,034 3,050,827 4,221,861 Yes

LUTHERAN SOCIAL SERVICE OF MN Report not filed within single audit deadline.

MAHUBE COMMUNITY COUNCIL 3,295,524 3,535,437 5,522 6,836,483 Yes

METRO AREA AGENCY ON AGING Report not filed within single audit deadline.

MINNEAPOLIS PARENT INFORMATION CENTERS Report not received in time for this publication.

MN ADOPTION RESOURCE NETWORK INC --- 677,294 --- 677,294 Yes

MN CHILD CARE RESOURCE & REFERRAL --- 2,217,059 22,040 2,239,099 Yes

MN INSTITUTE OF PUBLIC HEALTH 2,494,050 1,383,361 --- 3,877,411 Yes

MN LICENSED FAMILY CHILD CARE ASSN, INC Report not filed within single audit deadline.

MN RIVER AREA AGENCY ON AGING Report not received in time for this publication.

MN VALLEY ACTION COUNCIL 2,792,759 6,948,886 2,244,253 11,985,898 Yes

MPLS AMERICAN INDIAN CENTER, INC 870,305 223,487 --- 1,093,792 Yes

MPLS MEDICAL RESEARCH FOUNDATION 10,160,175 157,587 3,041,966 13,359,728 Yes

NORTHWEST COMMUNITY ACTION INC 2,160,833 1,684,861 29,621 3,875,315 Yes

NW PRIVATE INDUSTRY COUNCIL --- 1,085,691 --- 1,085,691 Yes

OTTERTAIL-WADENA COMM ACT CNCL 1,317,541 1,079,765 64,308 2,461,614 Yes

PACER CENTER, INC 2,264,523 1,269,617 234,060 3,768,200 Yes

PARENTS IN COMMUNITY ACTION INC 14,013,912 1,012,229 --- 15,026,141 Yes

PERSPECTIVES INC 431,663 163,350 1,012,906 1,607,919 Yes

PLANNED PARENTHOOD OF MN ND & SD 2,894,418 105,000 --- 2,999,418 Yes

PRAIRIE FIVE COMM ACT CNL 1,366,034 785,877 580,509 2,732,420 Yes

PRIME PROVIDERS INC --- 1,182,547 --- 1,182,547 Yes

PROVIDERS CHOICE INC --- 22,895,098 --- 22,895,098 Yes

REACH-UP INCORPORATED 3,951,739 116,891 --- 4,068,630 Yes

RESOURCE INC 2,495,420 1,367,499 8,071,612 11,934,531 Yes

RESOURCES FOR CHILD CARING INC --- 3,212,204 321,182 3,533,386 Yes

RURAL MN CEP INC 5,545,729 6,756,707 194,523 12,496,959 Yes

SCOPE RESOURCE CENTER, INC (PARENT PROVI --- 727,802 --- 727,802 Yes

SCOTT CARVER DAKOTA CAP AGENCY INC 2,346,499 5,789,803 484,133 8,620,435 Yes

SE MN AREA AGY ON AGING --- 1,967,190 --- 1,967,190 Yes

SECOND HARVEST HEARTLAND --- 5,567,016 5,141 5,572,157 Yes

SEMCAC INC 2,240,161 5,400,398 1,025,590 8,666,149 Yes

24




NONPROFIT AGENCIES (continued) ST STEPHEN'S HUMAN SERVICES Report not received in time for this publication.

SUSTAINABLE RESOURCES CENTER --- 852,772 49,253 902,025 Yes

SW MN HOUSING PARTNERSHIP 83,816 120,642 4,087,781 4,292,239 Yes

SW MN OPPORTUNITY COUNCIL 1,099,937 1,353,655 232,329 2,685,921 Yes

SW MN PIC --- 1,894,673 1,189,902 3,084,575 Yes

THREE RIVERS COMMUNITY ACTION, INC. 1,594,455 1,318,902 105,377 3,018,734 Yes

TRI-COUNTY ACTION PROGRAM, INC 50,000 1,706,577 102,000 1,858,577 Yes

TRI-COUNTY COMMUNITY ACTION, INC. 2,851,337 904,290 --- 3,755,627 Yes

TRI-VALLEY OPPORTUNITY COUNCIL INC 7,207,628 4,360,730 121,235 11,689,593 Yes

WEST CENTRAL MN COMMUNITIES ACTION 2,162,498 1,579,404 67,034 3,808,936 Yes

WESTERN COMMUNITY ACTION INC 1,403,476 2,006,339 322,579 3,732,394 Yes

WOMEN'S SHELTER INC Report not received in time for this publication.

WORKFORCE DEVELOPMENT, INC. --- 5,239,559 --- 5,239,559 Yes

WRIGHT COUNTY COMMUNITY ACTION 1,517,817 916,014 37,034 2,470,865 Yes

YMCA OF METROPOLITAN MINNEAPOLIS 7,567 768,810 7,429 783,806 Yes

TOTAL 109,636,721 174,405,294 44,457,987 328,494,022 OTHER GOVERNMENTAL AGENCIES

BROWN NICOLLET HUMAN SERVICE BOARD 1,107 502,230 --- 503,337 Yes

CARLTON COOK LAKE ST LOUIS CO HL BD --- 2,262,666 --- 2,262,666 Yes

CHISHOLM HIBBING AIRPORT COMMISSION --- 1,756,914 --- 1,756,914 Yes

CLEAR LAKE/CLEARWATER SEWER AUTHORITY --- 3,328,143 --- 3,328,143 Yes

COUNTRYSIDE PUBLIC HEALTH SERVICE Report not filed within single audit deadline.

DAKOTA CO COMMUNITY DEVELPMT AGCY 16,560,687 803,091 3,564,743 20,928,521 Yes

DULUTH AIRPORT AUTHORITY 1,220,564 1,773,687 --- 2,994,251 Yes

DULUTH TRANSIT AUTHORITY 3,056,245 200,216 --- 3,256,461 Yes

FARWELL KENSINGTON SANITARY DISTRICT 591,391 1,015,662 --- 1,607,053 Yes

HRA OF CITY OF SAINT PAUL 1,098,033 1,186,100 --- 2,284,133 Yes

HUMAN SERV OF FARIBAULT & MARTIN CO --- 4,108,762 --- 4,108,762 Yes

LINCOLN LYON MURRAY HUMAN SERVICES --- 2,435,884 --- 2,435,884 Yes

LINCOLN-LYON-MURRAY-PIPESTONE PHS --- 558,935 --- 558,935 Yes

MEEKER-MCLEOD-SIBLEY CHS 75,000 711,219 --- 786,219 Yes

METRO AIRPORTS COMMISSION --- 16,920,314 --- 16,920,314 Yes

MINNEAPOLIS PARK & RECREATION BD 141,458 766,247 4,000 911,705 Yes

MN VALLEY TRANSIT AUTHORITY --- 545,559 --- 545,559 Yes

NE MN OFFICE OF JOB TRAINING --- 2,625,340 --- 2,625,340 Yes

NEW ULM PUBLIC UTILITIES COMMISSION --- 1,778,804 --- 1,778,804 Yes

25




OTHER GOVERNMENTAL AGENCIES (continued) NORTH COUNTRY CHS --- 761,861 --- 761,861 Yes

NORTHSTAR CORRIDOR DEVELOP AUTH --- 8,021,060 --- 8,021,060 Yes

NORTHWEST MN MULTI COUNTY HRA 2,529,178 282,077 --- 2,811,255 Yes

PACT 4 FAMILIES COLLABORATIVE --- 989,674 --- 989,674 Yes

QUIN COUNTY COMM HEALTH SERVICE --- 563,719 --- 563,719 Yes

ROCHESTER OLMSTED COUNCIL OF GOVTS Report not filed within single audit deadline.

ROCK COUNTY RURAL WATER DISTRICT Report not filed within single audit deadline.

SE MN JTPA JOINT POWERS BOARD Report not received in time for this publication.

SHETEK AREA WATER AND SEWER COMMISSIO --- 849,208 --- 849,208 Yes

SOUTHWEST METRO TRANSIT COMMISSION --- 782,649 --- 782,649 Yes

STEARNS-BENTON EMPLOYMENT TRNG CNCL Report not received in time for this publication.

THREE RIVERS PARK DISTRICT Report not filed within single audit deadline.

WESTERN LAKE SUPERIOR SANITARY DIST --- 1,688,040 --- 1,688,040 Yes

TOTAL 25,273,663 57,218,061 3,568,743 86,060,467 REGIONAL DEVELOPMENT COMMISSIONS

ARROWHEAD REG DEVELOP COMM 2,844,815 2,659,134 --- 5,503,949 Yes

METROPOLITAN COUNCIL 162,568,502 68,667,004 --- 231,235,506 Yes

MID-MINNESOTA DEVELOPMENT COMM Report not received in time for this publication.

NW REGIONAL DEVELOPMENT COMMISSION 3,261,291 2,428,819 --- 5,690,110 Yes

REGION NINE DEVELOPMENT COMMISSION Report not received in time for this publication.

SW REG DEVELOP COMM 2,254,451 66,812 505,633 2,826,896 Yes

TOTAL 170,929,059 73,821,769 505,633 245,256,461 SCHOOLS AND RELATED AGENCIES

ACADEMIA CESAR CHAVEZ CHARTER SCHOOL --- 748,124 --- 748,124 Yes

AREA SPEC ED COOP - E. GRAND FORKS --- 1,484,007 --- 1,484,007 Yes

BEMIDJI REGIONAL INTERDISTRICT COUNCIL --- 1,829,945 --- 1,829,945 Yes

BENTON-STEARNS EDUCATION DISTRICT --- 2,587,461 35,222 2,622,683 Yes

CARVER-SCOTT EDUCATIONAL COOP --- 1,577,010 --- 1,577,010 Yes

DULUTH PUBLIC SCHOOLS ACADEMY --- 753,062 --- 753,062 Yes

EL COLEGIO CHARTER SCHOOL --- 554,516 3,804 558,320 Yes

EXCELL ACADEMY FOR HIGHER LEARNING --- 543,854 --- 543,854 Yes

FERGUS FALLS SPEC ED COOP --- 1,442,979 --- 1,442,979 Yes

FRESHWATER EDUCATION DISTRICT --- 2,573,395 26,250 2,599,645 Yes

GLOBAL ACADEMY CHARTER SCHOOL --- 584,272 --- 584,272 Yes

GOODHUE COUNTY EDUCATION DISTRICT --- 1,645,517 --- 1,645,517 Yes

HIAWATHA VALLEY EDUCATION DISTRICT --- 3,681,387 --- 3,681,387 Yes

26




SCHOOLS AND RELATED AGENCIES (continued) HIGHER GROUND ACADEMY --- 831,125 --- 831,125 Yes

HMONG ACADEMY --- 666,625 --- 666,625 Yes

HOPE COMMUNITY ACADEMY --- 735,582 --- 735,582 Yes

INTERMEDIATE SCHOOL DISTRICT 287 256,874 262,924 --- 519,798 Yes

INTERMEDIATE SCHOOL DISTRICT 916 --- 823,338 --- 823,338 Yes

INTERMEDIATE SCHOOL DISTRICT 917 --- 651,188 --- 651,188 Yes

ISD 0001 AITKIN --- 577,406 16,841 594,247 Yes

ISD 0004 MCGREGOR --- 662,382 --- 662,382 Yes

ISD 0011 ANOKA-HENNEPIN 105,829 20,077,251 459,605 20,642,685 Yes

ISD 0012 CENTENNIAL 22,329 2,918,378 21,283 2,961,990 Yes

ISD 0013 COLUMBIA HEIGHTS --- 2,209,087 24,305 2,233,392 Yes

ISD 0014 FRIDLEY 53,305 2,105,473 1,078,296 3,237,074 Yes

ISD 0015 ST FRANCIS 9,257 2,717,615 30,867 2,757,739 Yes

ISD 0016 SPRING LAKE PARK --- 2,461,878 22,737 2,484,615 Yes

ISD 0022 DETROIT LAKES 81,638 1,783,732 27,963 1,893,333 Yes

ISD 0023 FRAZEE 17,910 697,590 --- 715,500 Yes

ISD 0025 PINE POINT (PONSFORD) 403,658 494,331 18,242 916,231 Yes

ISD 0031 BEMIDJI 242,159 4,107,677 58,340 4,408,176 Yes

ISD 0036 KELLIHER 213,154 320,677 3,205 537,036 Yes

ISD 0038 RED LAKE 8,397,096 2,277,718 43,925 10,718,739 Yes

ISD 0047 SAUK RAPIDS --- 1,070,153 316,394 1,386,547 Yes

ISD 0051 FOLEY --- 660,932 162,711 823,643 Yes

ISD 0077 MANKATO --- 4,187,081 --- 4,187,081 Yes

ISD 0088 NEW ULM --- 795,004 --- 795,004 Yes

ISD 0094 CLOQUET 575,761 3,060,564 --- 3,636,325 Yes

ISD 0110 WACONIA --- 770,876 --- 770,876 Yes

ISD 0111 WATERTOWN - MAYER --- 624,383 --- 624,383 Yes

ISD 0112 EASTERN CARVER CO (CHASKA) --- 3,189,164 61,584 3,250,748 Yes

ISD 0113 WALKER-HACKENSACK-AKELEY --- 971,477 --- 971,477 Yes

ISD 0115 CASS LAKE - BENA 4,551,682 1,198,612 1,924 5,752,218 Yes

ISD 0118 NORTHLAND COMMUNITY REMER 31,727 592,152 --- 623,879 Yes

ISD 0129 MONTEVIDEO --- 586,550 149,960 736,510 Yes

ISD 0138 NORTH BRANCH --- 1,395,896 --- 1,395,896 Yes

ISD 0152 MOORHEAD 132,639 3,401,693 --- 3,534,332 Yes

ISD 0162 BAGLEY 235,236 613,586 7,008 855,830 Yes

ISD 0166 COOK COUNTY 13,995 625,030 --- 639,025 Yes

27




SCHOOLS AND RELATED AGENCIES (continued) ISD 0181 BRAINERD --- 6,024,152 --- 6,024,152 Yes

ISD 0182 CROSBY --- 641,059 19,032 660,091 Yes

ISD 0191 BURNSVILLE-EAGAN-SAVAGE --- 5,756,232 99,023 5,855,255 Yes

ISD 0192 FARMINGTON --- 2,188,211 24,430 2,212,641 Yes

ISD 0194 LAKEVILLE --- 2,868,095 93,753 2,961,848 Yes

ISD 0196 ROSEMOUNT-APPLE VALLEY-EAGAN 1,758,279 10,400,513 --- 12,158,792 Yes

ISD 0197 W ST PAUL-MNDTA HGTS-EAGAN 400,000 2,865,779 43,978 3,309,757 Yes

ISD 0199 INVER GROVE HEIGHTS 7,034 2,031,725 21,470 2,060,229 Yes

ISD 0200 HASTINGS --- 2,024,772 16,286 2,041,058 Yes

ISD 0206 ALEXANDRIA --- 2,771,237 --- 2,771,237 Yes

ISD 0241 ALBERT LEA --- 2,232,391 34,910 2,267,301 Yes

ISD 0256 RED WING 24,568 1,288,170 --- 1,312,738 Yes

ISD 0270 HOPKINS --- 4,195,256 --- 4,195,256 Yes

ISD 0271 BLOOMINGTON 19,770 6,336,496 63,232 6,419,498 Yes

ISD 0272 EDEN PRAIRIE --- 3,575,781 48,749 3,624,530 Yes

ISD 0273 EDINA --- 1,887,279 89,651 1,976,930 Yes

ISD 0276 MINNETONKA --- 2,475,471 44,901 2,520,372 Yes

ISD 0277 WESTONKA --- 1,101,058 8,758 1,109,816 Yes

ISD 0278 ORONO --- 651,751 6,924 658,675 Yes

ISD 0279 OSSEO 56,884 11,344,013 1,203,350 12,604,247 Yes

ISD 0280 RICHFIELD --- 3,328,163 68,215 3,396,378 Yes

ISD 0281 ROBBINSDALE 548,461 8,272,056 96,272 8,916,789 Yes

ISD 0282 ST ANTHONY-NEW BRIGHTON --- 524,407 --- 524,407 Yes

ISD 0283 ST LOUIS PARK --- 2,881,294 72,096 2,953,390 Yes

ISD 0284 WAYZATA --- 3,033,035 734,992 3,768,027 Yes

ISD 0286 BROOKLYN CENTER --- 2,006,760 1,214,275 3,221,035 Yes

ISD 0309 PARK RAPIDS --- 777,946 799,047 1,576,993 Yes

ISD 0316 COLERAINE 39,075 666,246 6,396 711,717 Yes

ISD 0317 DEER RIVER 677,383 822,256 99,158 1,598,797 Yes

ISD 0318 GRAND RAPIDS 69,079 2,382,161 247,143 2,698,383 Yes

ISD 0332 MORA 37,633 661,907 --- 699,540 Yes

ISD 0333 OGILVIE 12,551 515,916 --- 528,467 Yes

ISD 0345 NEW LONDON-SPICER --- 454,211 115,172 569,383 Yes

ISD 0347 WILLMAR 53,829 2,685,056 391,298 3,130,183 Yes

ISD 0361 INTERNATIONAL FALLS 30,086 544,397 240,617 815,100 Yes

ISD 0381 LAKE SUPERIOR (TWO HARBORS) --- 710,339 14,661 725,000 Yes

28




SCHOOLS AND RELATED AGENCIES (continued) ISD 0394 MONTGOMERY-LONSDALE --- 554,502 2,849 557,351 Yes

ISD 0413 MARSHALL --- 1,345,743 --- 1,345,743 Yes

ISD 0423 HUTCHINSON --- 1,458,450 --- 1,458,450 Yes

ISD 0432 MAHNOMEN 1,390,418 546,409 --- 1,936,827 Yes

ISD 0435 WAUBUN 779,769 673,558 --- 1,453,327 Yes

ISD 0465 LITCHFIELD --- 832,793 140,370 973,163 Yes

ISD 0466 DASSEL-COKATO --- 789,525 192,064 981,589 Yes

ISD 0477 PRINCETON --- 847,886 178,645 1,026,531 Yes

ISD 0480 ONAMIA 611,417 1,123,385 140,282 1,875,084 Yes

ISD 0482 LITTLE FALLS --- 1,704,866 --- 1,704,866 Yes

ISD 0492 AUSTIN 218,174 3,631,024 --- 3,849,198 Yes

ISD 0508 ST PETER --- 594,419 101,877 696,296 Yes

ISD 0518 WORTHINGTON 54,405 1,972,461 --- 2,026,866 Yes

ISD 0535 ROCHESTER 19,223 10,161,096 --- 10,180,319 Yes

ISD 0544 FERGUS FALLS --- 806,490 3,926 810,416 Yes

ISD 0548 PELICAN RAPIDS --- 570,515 --- 570,515 Yes

ISD 0549 PERHAM --- 686,932 18,936 705,868 Yes

ISD 0564 THIEF RIVER FALLS 16,979 1,137,652 --- 1,154,631 Yes

ISD 0578 PINE CITY 43,269 631,705 --- 674,974 Yes

ISD 0593 CROOKSTON 32,898 1,149,077 29,042 1,211,017 Yes

ISD 0595 EAST GRAND FORKS --- 604,113 15,236 619,349 Yes

ISD 0621 MOUNDS VIEW 27,337 5,068,753 388,487 5,484,577 Yes

ISD 0622 N ST PAUL-MAPLEWOOD-OAKDALE --- 6,543,899 372,738 6,916,637 Yes

ISD 0623 ROSEVILLE 1,888,318 3,660,922 --- 5,549,240 Yes

ISD 0624 WHITE BEAR LAKE --- 3,783,910 358,605 4,142,515 Yes

ISD 0625 ST PAUL 5,042,531 56,544,995 334,363 61,921,889 Yes

ISD 0656 FARIBAULT Failed to report in compliance with Minnesota statutes.

ISD 0659 NORTHFIELD --- 1,727,854 --- 1,727,854 Yes

ISD 0682 ROSEAU 18,968 671,468 --- 690,436 Yes

ISD 0690 WARROAD 34,150 822,547 27,361 884,058 Yes

ISD 0700 HERMANTOWN --- 520,700 12,318 533,018 Yes

ISD 0701 HIBBING 67,642 1,589,888 --- 1,657,530 Yes

ISD 0704 PROCTOR 44,446 534,132 219,968 798,546 Yes

ISD 0706 VIRGINIA 20,155 708,335 430,489 1,158,979 Yes

ISD 0707 NETT LAKE 651,962 82,561 30,530 765,053 Yes

ISD 0709 DULUTH 6,728,707 8,575,415 673,280 15,977,402 Yes

29




SCHOOLS AND RELATED AGENCIES (continued) ISD 0712 MOUNTAIN IRON - BUHL --- 407,658 128,746 536,404 Yes

ISD 0716 BELLE PLAINE --- 521,500 --- 521,500 Yes

ISD 0717 JORDAN --- 650,707 --- 650,707 Yes

ISD 0719 PRIOR LAKE - SAVAGE --- 1,782,773 23,990 1,806,763 Yes

ISD 0720 SHAKOPEE 29,539 2,716,860 25,470 2,771,869 Yes

ISD 0721 NEW PRAGUE --- 1,243,826 --- 1,243,826 Yes

ISD 0727 BIG LAKE --- 571,258 --- 571,258 Yes

ISD 0728 ELK RIVER 18,144 3,953,038 1,776 3,972,958 Yes

ISD 0740 MELROSE --- 536,041 --- 536,041 Yes

ISD 0742 ST CLOUD 893,337 6,915,810 91,988 7,901,135 Yes

ISD 0745 ALBANY --- 503,988 7,694 511,682 Yes

ISD 0748 SARTELL --- 672,039 239,446 911,485 Yes

ISD 0750 ROCORI AREA SCHOOLS --- 612,991 174,643 787,634 Yes

ISD 0761 OWATONNA --- 3,261,053 --- 3,261,053 Yes

ISD 0777 BENSON --- 577,224 --- 577,224 Yes

ISD 0829 WASECA --- 1,852,235 --- 1,852,235 Yes

ISD 0831 FOREST LAKE --- 3,313,920 28,525 3,342,445 Yes

ISD 0832 MAHTOMEDI --- 965,300 10,669 975,969 Yes

ISD 0833 SO WASHINGTON COUNTY 468,576 5,316,156 --- 5,784,732 Yes

ISD 0834 STILLWATER 6,048 2,934,134 55,889 2,996,071 Yes

ISD 0840 ST JAMES --- 734,641 --- 734,641 Yes

ISD 0861 WINONA --- 1,638,227 --- 1,638,227 Yes

ISD 0876 ANNANDALE --- 637,515 227,323 864,838 Yes

ISD 0877 BUFFALO-HANOVER-MONTROSE --- 2,527,546 --- 2,527,546 Yes

ISD 0882 MONTICELLO --- 2,917,670 --- 2,917,670 Yes

ISD 0883 ROCKFORD --- 992,266 --- 992,266 Yes

ISD 0885 ST MICHAEL-ALBERTVILLE --- 577,678 --- 577,678 Yes

ISD 0911 CAMBRIDGE Failed to report in compliance with Minnesota statutes.

ISD 0912 MILACA --- 723,004 270,396 993,400 Yes

ISD 2142 ST LOUIS COUNTY 212,522 1,076,073 503,256 1,791,851 Yes

ISD 2143 WATERVILLE-ELYSIAN-MORRISTOWN --- 533,811 --- 533,811 Yes

ISD 2144 CHISAGO LAKES (LINDSTROM) --- 1,290,510 --- 1,290,510 Yes

ISD 2149 MINNEWASKA AREA --- 681,312 --- 681,312 Yes

ISD 2154 EVELETH-GILBERT --- 477,456 210,855 688,311 Yes

ISD 2155 WADENA-DEER CREEK --- 818,191 --- 818,191 Yes

ISD 2164 DILWORTH-GLYNDON-FELTON --- 683,023 --- 683,023 Yes

30




SCHOOLS AND RELATED AGENCIES (continued) ISD 2165 HINCKLEY-FINLAYSON 34,010 667,084 --- 701,094 Yes

ISD 2170 STAPLES - MOTLEY --- 903,708 --- 903,708 Yes

ISD 2174 PINE RIVER - BACKUS --- 651,496 8,106 659,602 Yes

ISD 2184 LUVERNE --- 437,623 113,298 550,921 Yes

ISD 2190 YELLOW MEDICINE EAST 168,666 374,297 --- 542,963 Yes

ISD 2198 FILLMORE CENTRAL (PRESTON) 4,901 551,211 --- 556,112 Yes

ISD 2311 CLEARBROOK-GONVICK 173,771 371,687 --- 545,458 Yes

ISD 2364 BELGRADE-BROOTEN-ELROSA --- 524,171 67,005 591,176 Yes

ISD 2396 ATWATER-COSMOS-GROVE CITY --- 378,695 206,863 585,558 Yes

ISD 2580 EAST CENTRAL SCHOOLS 42,915 492,652 13,906 549,473 Yes

ISD 2689 PIPESTONE-JASPER --- 551,969 27,925 579,894 Yes

ISD 2711 MESABI EAST SCHOOLS (AURORA) --- 450,161 161,221 611,382 Yes

ISD 2752 FAIRMONT AREA SCHOOLS --- 904,628 --- 904,628 Yes

ISD 2753 LONG PRAIRIE-GREY EAGLE Failed to report in compliance with Minnesota statutes.

ISD 2853 LAC QUI PARLE VALLEY 3,420 363,688 147,145 514,253 Yes

ISD 2859 GLENCOE-SILVER LAKE --- 808,418 --- 808,418 Yes

ISD 2860 BLUE EARTH AREA SCHOOLS --- 740,736 --- 740,736 Yes

ISD 2897 REDWOOD FALLS 118,861 439,124 311,775 869,760 Yes

LAKES COUNTRY SERVICE COOPERATIVE --- 1,484,853 --- 1,484,853 Yes

LAKES INTERNATIONAL LANGUAGE ACADEMY 500,000 322,613 --- 822,613 Yes

LEARNING FOR LEADERSHIP CHARTER SCHOOL --- 918,192 --- 918,192 Yes

MEEKER-WRIGHT SPECIAL ED COOP --- 2,378,217 45,923 2,424,140 Yes

METRO TWIN CITIES AREA SERVICE COOP --- 2,269,141 --- 2,269,141 Yes

MID STATE EDUCATION DISTRICT --- 804,215 --- 804,215 Yes

MIDWEST SPECIAL ED COOP --- 768,958 --- 768,958 Yes

MN RIVER VALLEY ED DISTRICT --- 658,600 --- 658,600 Yes

MN RIVER VALLEY SPEC ED COOP --- 913,804 --- 913,804 Yes

MN TRANSITIONS CHARTER SCHOOL --- 1,476,662 --- 1,476,662 Yes

MN VALLEY EDUCATION DISTRICT --- 1,300,967 --- 1,300,967 Yes

NATIONAL JOINT POWERS ALLIANCE --- 1,200,704 --- 1,200,704 Yes

NAYTAHWAUSH COMMUNITY SCHOOL 408,014 137,105 --- 545,119 Yes

NEW CITY SCHOOL --- 518,311 --- 518,311 Yes

NEW MILLENNIUM ACADEMY --- 526,126 --- 526,126 Yes

NEW SPIRIT SCHOOLS CHARTER 4029 --- 502,933 --- 502,933 Yes

NEW VISIONS SCHOOL --- 521,763 --- 521,763 Yes

NORTHEAST SERVICE COOP 145,520 1,030,684 --- 1,176,204 Yes

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SCHOOLS AND RELATED AGENCIES (continued) NORTHERN LAKES SP ED COOP --- 868,109 --- 868,109 Yes

NORTHLAND LEARNING CENTER, VIRGINIA --- 2,104,583 --- 2,104,583 Yes

NORTHWEST SERVICE COOPERATIVE 502,149 281,631 --- 783,780 Yes

NW REGIONAL INTERDISTRICT COUNCIL --- 581,931 --- 581,931 Yes

RIVER BEND EDUCATION DISTRICT --- 1,598,493 --- 1,598,493 Yes

RUM RIVER SPECIAL EDUCATION COOP Failed to report in compliance with Minnesota statutes.

SOUTH CENTRAL SERVICE COOPERATIVE --- 1,190,673 --- 1,190,673 Yes

SOUTHEAST SERVICE COOPERATIVE --- 560,078 --- 560,078 Yes

SOUTHERN MN SPCL SERVICES COOP --- 793,578 --- 793,578 Yes

SOUTHERN PLAINS ED COOP --- 977,227 --- 977,227 Yes

SSD 1 MINNEAPOLIS 5,438,221 59,115,909 933,589 65,487,719 Yes

SSD 6 SOUTH ST PAUL --- 1,945,256 43,354 1,988,610 Yes

ST CROIX RIVER EDUCATION DISTRICT --- 1,370,756 --- 1,370,756 Yes

SW & WEST CENTRAL SERVICE COOP --- 8,919,449 --- 8,919,449 Yes

TWIN CITIES INTERNATIONAL ELEMENTARY --- 751,709 --- 751,709 Yes

WEST CENTRAL EDUCATION DISTRICT --- 1,203,549 --- 1,203,549 Yes

WEST METRO EDUCATION PROGRAM --- 1,248,780 --- 1,248,780 Yes

ZUMBRO EDUCATION DISTRICT --- 2,080,519 41,772 2,122,291 Yes

TOTAL 45,938,263 485,269,090 16,282,169 547,489,522 TRIBAL GOVERNMENTS

BOIS FORTE RES BUS COMM 10,034,369 285,901 159,254 10,479,524 Yes

FOND DU LAC BAND OF CHIPPEWA 26,610,884 774,628 91,528 27,477,040 Yes

LEECH LAKE RESERVATION BUS COMM Report not filed within single audit deadline.

MILLE LACS BAND OF CHIPPEWA INDIANS 16,757,721 126,874 74,175 16,958,770 Yes

MN CHIPPEWA TRIBE Report not filed within single audit deadline.

RED LAKE BAND OF CHIPPEWA INDIANS Report not filed within single audit deadline.

WHITE EARTH RESERVATION 24,982,146 1,346,757 396,350 26,725,253 Yes

TOTAL 78,385,120 2,534,160 721,307 81,640,587

587,827,446 1,568,798,934 86,558,200 2,243,178,600

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EXHIBIT 4

EXPENDITURES OF FEDERAL AWARDS BY ADMINISTERING AGENCY

The following exhibit is a summary of expenditures of federal awards by administering agency, followed by a detailed breakdown for each administering agency by subrecipient entities and CFDA numbers. The detailed breakdown identifies whether the entity’s audit report is in accordance with the reporting elements required by generally accepted governmental auditing standards and OMB Circular A-133. The detailed breakdown also indicates if the entity’s audit report identifies any crosscutting findings or grant noncompliance. Exhibits 5 and 6 indicate the type of crosscutting findings. The resolution of crosscutting findings and grant noncompliance is the responsibility of administering agency.


34

State of Minnesota

Office of the State AuditorStatewide Single Audit

Summary of Expenditures of Federal Awards by Adminstering Agency

Exhibit 4


Adminstering Agency Total

3M 5,980 ACADEMY FOR EDUCATIONAL DEVELOPMENT 50,000 ADVANCED CIRCULATORY SYSTEMS, INC. 358,307 AITKIN-ITASCA-KOOCHICHING CHS 375,683 AKTIV-DRY, LLC 7,339 ALLINA HEALTH SYSTEM 114,916 AMERICAN LUNG ASSOCIATION OF MINNESOTA 15,123 ANISHINABE LEGAL SERVICES 29,877 ANOKA COUNTY 7,137,944 AREA SPEC ED COOP - E. GRAND FORKS 6,261 ARROWHEAD ECON OPPORTUNITY AGCY 4,636 ARROWHEAD REG DEVELOP COMM 1,187,763 BECKER COUNTY 28,417 BELTRAMI COUNTY 166,106 BEMIDJI REGIONAL INTERDISTRICT COUNCIL 831,895 BENTON-STEARNS EDUCATION DISTRICT 893,194 BOYS AND GIRLS CLUB OF THE TWIN CITIES 6,614 BOYS AND GIRLS CLUBS OF AMERICA 156,555 BROWN COUNTY 106,181 CAP RAMSEY & WASHINGTON COUNTIES 92,970 CARLTON COOK LAKE ST LOUIS CO HL BD 1,895,883 CARVER-SCOTT EDUCATIONAL COOP 102,142 CEDAR RIVERSIDE 3,804 CENTRACARE HLTH SYS/ST CLOUD HOSPITAL 28,203 CENTRAL LAKES EDUCATION DISTRICT 5,844 CENTRAL MN COUNCIL ON AGING 41,956 CENTRAL MN JOBS AND TRAINING 10,275 CENTRAL MN MENTAL HEALTH CENTER 49,000 CHILDREN'S HOSPITAL OF BOSTON 15,109 CITY OF AMBOY 138,327 CITY OF ARLINGTON 17,758 CITY OF BIG FALLS 15,383 CITY OF COLERAINE 34,023 CITY OF DULUTH 236,729 CITY OF EAGLE LAKE 53,799 CITY OF EDEN PRAIRIE 18,812

35


Summary of Expenditures of Federal Awards by Adminstering Agency For the Year Ended June 30, 2009



CITY OF EDINA 11,563 CITY OF EFFIE 17,967 CITY OF FARIBAULT 6,047 CITY OF INTERNATIONAL FALLS 20,103 CITY OF JACKSON 441,461 CITY OF JEFFERS 28,117 CITY OF MAPLE GROVE 7,240 CITY OF MINNEAPOLIS 971,033 CITY OF MINNETONKA 84,154 CITY OF MONTEVIDEO 184,205 CITY OF MOORHEAD 48,148 CITY OF NEW ULM 23,370 CITY OF PIPESTONE 628,984 CITY OF PLYMOUTH 15,000 CITY OF REDWOOD FALLS 14,181 CITY OF ROCHESTER 16,074 CITY OF SLAYTON 115 CITY OF ST JAMES 195,719 CITY OF ST LOUIS PARK 58,028 CITY OF ST PAUL 82,260 CITY OF STEPHEN 6,181 CITY OF TACONITE 20,995 CITY OF TAUNTON 170,308 CITY OF TRACY 122,428 CITY OF TRUMAN 27,914 CITY OF WATERVILLE 444 CITY OF WINDOM 115 CITY OF WORTHINGTON 241,864 CLAY COUNTY 37,108 CLAY WILKIN CHS 65,502 CLEAR CORPS USA 49,253 CLEARWATER COUNTY 444,164 COLLEGE OF ST CATHERINE 54,474 COMM HLTH INFO COLLABORATIVE - DULUTH 1,632,916 CORPORTATION FOR SUPPORTIVE HOUSING 31,037 COTTONWOOD COUNTY 88,116

36





DAKOTA - SCOTT SDA 14 507,179 DAKOTA CO COMMUNITY DEVELPMT AGCY 1,500,134 DAKOTA COUNTY 4,276,743 DENVER HEALTH 218,720 EAST RANGE SECONDARY TECHNICAL CTR 10,959 ENTERPRISE COMMUNITY PARTNERS, INC. 5,883 FAIRVIEW RIVERSIDE MEDICAL CENTER 10,708 FAMILY HOUSING FUND 200,000 FARIBAULT COUNTY HRA 295,674 FERGUS FALLS SPEC ED COOP 3,926 FOND DU LAC BAND OF CHIPPEWA 26,304 FRESHWATER EDUCATION DISTRICT 27,565 GREAT LAKES INDIAN FISH & W COMM 128,304 GREATER MPLS COUNCIL OF CHURCHES 67,078 HENNEPIN COUNTY 9,316,735 HIAWATHA VALLEY RC&D ASSOCIATION 56,730 HUMAN SERV OF FARIBAULT & MARTIN CO 301,663 INSTITUTE FOR EDUCATIONAL LEADERSHIP, INC. 5,980 INTERMEDIATE SCHOOL DISTRICT 287 1,274,398 INTERMEDIATE SCHOOL DISTRICT 916 100,177 INTERMEDIATE SCHOOL DISTRICT 917 312,048 INTERNATIONAL WATER INSTITUTE 6,020 ISANTI COUNTY 193,747 ISD 0011 ANOKA-HENNEPIN 31,434 ISD 0014 FRIDLEY 70,752 ISD 0051 FOLEY 7,676 ISD 0094 CLOQUET 215,195 ISD 0181 BRAINERD 27,244 ISD 0192 FARMINGTON 3,882 ISD 0196 ROSEMOUNT-APPLE VALLEY-EAGAN 51,903 ISD 0280 RICHFIELD 67,736 ISD 0309 PARK RAPIDS 16,676 ISD 0465 LITCHFIELD 21,146 ISD 0466 DASSEL-COKATO 45,923 ISD 0492 AUSTIN 34,910 ISD 0535 ROCHESTER 41,772

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state of minnesota...itasca county family services collaborative 66 itasca county 66 . state of...

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